Sec. 12-164. Tax uncollectible after fifteen years. Interest on improvement liens.
Sec. 12-164. Tax uncollectible after fifteen years. Interest on improvement
liens. (a) No payment of taxes shall be enforced by any collector or other proper officer
against any person, persons or corporation against which they are respectively levied
except within fifteen years after the due date of the tax. The provisions of this section
shall be retroactive. The fifteen-year limitation shall not apply to improvement liens
except those which have been released of record prior to July 18, 1945. Collectors shall
compute interest on improvement liens for a period of not more than fifteen years, and
at a rate, after July 18, 1945, and retroactively, not exceeding twelve per cent per annum,
any provision of any special act to the contrary notwithstanding. The term "improvement
lien" as used herein includes municipal liens for repairs and services.
(b) Notwithstanding the provisions of subsection (a) of this section, liens filed under
the provisions of section 12-129n shall be valid without any limitation of time.
(1949 Rev., S. 1845; 1969, P.A. 583, S. 1; P.A. 76-322, S. 1, 27; P.A. 99-283, S. 6, 10.)
History: 1969 act increased interest rate from 6% to 9% per year; P.A. 76-322 increased interest rate to 12%; P.A. 99-233 added new Subsec. (b) re time for validity of liens filed under Sec. 12-129n and designated existing provisions as
Subsec. (a).